These programs provide a way for audit practitioners to demonstrate their competencies surrounding single audit engagements and to distinguish themselves in the marketplace. The programs offer an intensive exam, as well as optional courses at both the intermediate and advanced levels. The programs are based on the AICPA Competency Framework: Governmental Auditing, with a focus on common deficiency areas in practice.

While it is not necessary to be a CPA in order to take the exams, the competencies tested are designed for CPAs specializing in single audits. We recommend you complete the sample exam questions to determine what preparation you will need to successfully complete the exam(s).

Note: You are not required to pass the intermediate exam prior to taking the advanced exam.

5. How should I determine which level, intermediate or advanced, is appropriate for me?

For recommendations to help you determine what level is best suited for you, as well as short assessments with sample questions similar to those you might see on the exams, visit the Sample Questions page.

7. Do I need to first take the intermediate exam, or can I just take the advanced exam?

You may enter the program at either the intermediate or advanced level. You are not required to sit for the intermediate exam in order to sit for the advanced exam. Success on the advanced exam requires an understanding of foundational, intermediate and advanced concepts. Success on the intermediate exam requires an understanding of foundational and intermediate concepts.

8. How should I prepare for the exam?

There are multiple ways to prepare for the exam(s):

Enroll in one of our optional learning courses as listed in question #13

Review topics covered in the exam to determine if there are any areas where additional study is needed

9. If I don’t pass the exam the first time, can I retake the exam?

As a participant, you will have one opportunity to retake the exam one time for free as part of your initial purchase within the 365 day timeframe. Multiple attempts at retakes may result in the removal of the exam from your account. If the retake is not completed within the 365 day timeframe, another two exam attempts will need to be purchased. Participants are able to purchase an unlimited number of exams.

If you do not pass either the initial exam or the re-take, you must purchase the exam again, in order to take it again. Exams passed outside of these purchase and re-take rules will not result in the issuing of a digital badge. If you have any questions regarding the completion of your exam or re-take, please contact digitalbadge@aicpa.org to verify your results.

10. Will my test scores be published?

No.

11. How will I be notified of my results?

You will receive a “pass” or “fail” result at the end of your exam and via email. The message at the end of the exam provides feedback on the topics recommended for additional study, but the email will not. You will need to turn off pop-up blockers in order to see your exam results. If you do not see this message in your browser at the end of your exam, please contact CertificatePrograms@aicpa.org for feedback on additional study topics.

12. How will I receive my certificate(s)?

Your certificate will be issued electronically as a digital badge. For information on how digital badges work, please see this video and our Digital Badge FAQ page.

13. How much does the certificate program cost (training and exam)?

Each exam (required) is available for $239 for AICPA members and $299 for non-members

Group study offered through state societies - check with your state society for pricing

On-site training - the same courses can be taught on-site at your location. Call 1.800.634.6780, Ext. 1 or email aicpalearning@aicpa.org to speak with an account manager.

Self-study text (6.5 CPE hours*):

AICPA member: $179

Non-member: $229

Self-study on-demand (5 CPE hours*):

AICPA member: $119

Non-member: $149

* CPE credits for self-study programs are based on pilot tests conducted to determine average completion time, and are subject to change. If the final recommended credit is different than the previously estimated credit, the price of the product may be adjusted accordingly. Please go to AICPAStore.com to find most up-to-date CPE hours for these courses.

14. Do you earn CPE credit for time spent sitting for the single audit certificate exams?

No, CPE credit is not available for taking the stand-alone exam. NASBA does not allow CPE credit to be awarded for stand-alone exams.

15. When can the exam(s) be taken?

Exams are available on demand from time of purchase. There are no testing windows for these programs.

16. How do I apply for the certificate program?

There is no formal application process for this certificate program. Interested individuals can purchase the exams online.

17. Can my certificate be revoked or suspended?

The AICPA has the absolute and unrestricted right to revoke or suspend any rights you have to use the single audit certificate digital badge images, or any representation thereof, if you are (a) convicted of any crime punishable by more than one year in prison or for any crime related to dishonesty, or (b) disciplined by any governmental or non-governmental authority that regulates, or enforces a code of conduct related to, your professional activities, including but not limited to, a state board of accountancy, AICPA, IRS, SEC, or PCAOB, or (c) a peer reviewer restricted from performing peer reviews by the Peer Review Program.

18. What is the format of the exam (that is, multiple choice, true or false, or essay)?

The exams are multiple choice format.

19. How long will it take to complete each exam?

You have one year (365 days) from the date of purchase to complete the exam(s). Once begun, the exam must be completed in one sitting and you will have 3.5 hours to complete all of the questions.

20. How long do I have to complete the program?

You have one year (365 days) from the date of purchase to complete the exam(s).

21. Who can I contact if I have additional questions about the certificate programs?